N.Y. Tax Law Section 1200
Authorization to impose occupancy tax on short term rental units

Where a county has not exercised the option pursuant to paragraph (b) of subdivision one of section four hundred forty-seven-c of article twelve-d of the real property law to enact a local law stating that such county opts not to establish a registration system for short-term rental units, as such term is defined in subdivision two of section four hundred forty-seven-a of article twelve-d of the real property law, such county or any local government in such county that is authorized and empowered to impose a tax on hotel and motel occupancy pursuant to this subpart is hereby authorized and empowered to adopt and amend local laws imposing such tax to include a tax on occupancy of a short term rental unit, as such term is defined in paragraph nine of subdivision (c) of § 1101 (Definitions)section eleven hundred one of this chapter.

Source: Section 1200 — Authorization to impose occupancy tax on short term rental units, https://www.­nysenate.­gov/legislation/laws/TAX/1200 (updated Mar. 7, 2025; accessed Mar. 9, 2025).

1200
Authorization to impose occupancy tax on short term rental units 1201
Taxes administered by cities of one million or more 1201–A
Credits against taxes administered by cities of one million or more 1201–B
Additional credits against taxes administered by cities of one million or more 1201–C
Credits against taxes administered by cities of one million or more 1201–D
Dedication of taxes authorized for cities and counties 1201–E
Credit 1202
Taxes administered by counties not wholly within a city 1202–A
Hotel or motel taxes in Onondaga county 1202–AA
Occupancy tax in the city of New Rochelle 1202–AA*2
Occupancy tax in the city of White Plains 1202–AA*3
Hotel or motel taxes in Schoharie county 1202–AA*4
Hotel and motel tax in Washington county 1202–AA*5
Hotel or motel taxes in Orange county 1202–AA*6
Hotel or motel taxes in the city of Peekskill 1202–AA*7
Hotel or motel taxes in Tioga county 1202–AAA
Occupancy tax in the city of Rye 1202–B
Hotel or motel taxes in Broome county 1202–BB
Occupancy tax in the Village of Rye Brook 1202–BBB
Occupancy tax in the of village of Catskill 1202–C
Hotel or motel taxes in Jefferson county 1202–CC
Hotel or motel taxes in Franklin county 1202–CC*2
Hotel or motel taxes in Delaware county 1202–D
Hotel or motel taxes in Oneida county 1202–DD
Hotel or motel taxes in the city of Hudson 1202–DD*2
Hotel or motel taxes in Fulton county 1202–DD*3
Hotel or motel taxes in the town of Greenburgh and specified villages therein and in the village of Sleepy Hollow 1202–DD*4
Occupancy tax in the village of Harrison 1202–DD*5
Occupancy tax in the village of Mamaroneck 1202–DD*6
Occupancy tax in the village of Port Chester 1202–E
Hotel or motel taxes in Schenectady county 1202–EE
Hotel or motel taxes in the town of Woodbury 1202–EEE
Hotel or motel taxes in the village of Woodbury 1202–F
Hotel or motel taxes in Tompkins county 1202–FF
Hotel or motel taxes in Chenango county 1202–FF*2
Occupancy tax in the city of Port Jervis 1202–G
Hotel or motel taxes in Cortland county 1202–G*2
Tourist home, inn, hotel or motel taxes in Saratoga county and the city of Saratoga Springs 1202–G*3
Hotel or motel taxes in Steuben county 1202–G*4
Hotel or motel taxes in the county of Westchester 1202–GG
Hotel or motel taxes in the city of Ithaca 1202–GG–1
Hotel or motel taxes in the town of Cornwall 1202–GG*2
Hotel or motel taxes in the town of Newburgh 1202–GG*3
Hotel or motel taxes in the town of Mount Pleasant 1202–GG*4
Hotel or motel taxes in the town of Wallkill 1202–H
Hotel or motel taxes in Chemung county 1202–H*2
Hotel or motel taxes in the county of Oswego 1202–HH
Hotel or motel taxes in the city of Newburgh 1202–HH–1
Hotel or motel taxes in the town of Chester 1202–HH*2
Hotel or motel taxes in the village of Cold Spring 1202–HH*3
Occupancy tax in the village of Briarcliff Manor 1202–HH*4
Occupancy tax in the village of Nyack 1202–HHH
Occupancy tax in the town of Skaneateles 1202–HHH*2
Occupancy tax in the village of Skaneateles 1202–I
Hotel or motel taxes in Schuyler county 1202–II
Hotel or motel taxes in the town of Goshen 1202–II*2
Hotel or motel taxes in the village of Goshen 1202–II*3
Hotel, motel or seasonal rental occupancy taxes in Wayne county 1202–J
Hotel or motel taxes in Otsego county 1202–J*2
Hotel and motel taxes in Sullivan county 1202–J*3
Hotel or motel taxes in Chautauqua county 1202–JJ
Hotel or motel taxes in the town of New Windsor 1202–JJ*2
Hotel or motel taxes in the town of Clarkstown 1202–JJ*3
Hotel or motel taxes in Columbia county 1202–JJ*4
Hotel or motel taxes in the city of Binghamton 1202–JJ*5
Hotel or motel taxes in the village of Greenwood Lake 1202–JJ*6
Hotel or motel taxes in the village of South Blooming Grove 1202–JJ*7
Hotel or motel taxes in the town of Wawayanda 1202–JJ*8
Hotel or motel taxes in the city of Cortland 1202–JJ*9
Hotel or motel taxes in the town of Ramapo 1202–JJ*10
Occupancy tax in the town of Ossining 1202–JJ*11
Occupancy tax in the of village of Coxsackie 1202–K
Hotel or motel taxes in Montgomery county 1202–K*2
Hotel or motel taxes in the county of Rockland 1202–L
Hotel and motel taxes in Ulster county 1202–L*2
Hotel or motel taxes in the city of Canandaigua 1202–L*3
Hotel or motel taxes in the county of St 1202–L*4
Hotel or motel taxes in Niagara Falls 1202–M
Hotel or motel taxes in Livingston county 1202–MM
Hotel or motel taxes in the city of Beacon 1202–N
Hotel or motel taxes in Rensselaer county 1202–NN
Hotel or motel taxes in the city of Poughkeepsie 1202–NNN
Occupancy tax in the town of Cortlandt 1202–NNN*2
Hotel or motel taxes in the town of Poughkeepsie 1202–NNN*3
Occupancy tax in the city of Syracuse 1202–O
Hotel and motel taxes in Suffolk county 1202–O*2
Hotel or motel taxes in the city of Lockport, Niagara county 1202–O*3
Hotel or motel taxes in Seneca county 1202–P
Hotel or motel taxes in Madison county 1202–Q
Hotel and motel taxes in Nassau county 1202–Q*2
Hotel or motel taxes in Cayuga county 1202–R
Hotel or motel taxes in Genesee county 1202–S
Hotel or motel taxes in Essex county 1202–T
Hotel or motel taxes in Niagara county 1202–T*2
Hotel or motel taxes in Ontario county 1202–U
Hotel or motel taxes in Allegany county 1202–U*2
Hotel and motel tax in Warren county 1202–U*3
Hotel or motel taxes in Orleans county 1202–U*4
Hotel and motel taxes in Cattaraugus county 1202–UU
Hotel or motel taxes in the city of Olean 1202–V
Hotel or motel taxes in Lewis county 1202–W
Hotel or motel taxes in Wyoming county 1202–X
Occupancy tax in the city of Yonkers 1202–XX
Occupancy tax in the town of North Castle 1202–Y
Hotel or motel taxes in the city of Geneva 1202–Y*2
Hotel or motel taxes in Yates county 1202–Z
Hotel or motel taxes in Clinton county 1202–Z–1
Occupancy tax in the village of Tuckahoe 1202–Z–2
Occupancy tax in the village of Weedsport 1202–Z–3
Occupancy tax in the village of Mount Kisco 1202–Z–4
Occupancy tax in the town of Putnam Valley 1202–Z–4*2
Occupancy tax in the village of Medina 1202–ZZ
Occupancy tax in the village of Highland Falls 1202–ZZ–1
Hotel or motel taxes in the town of DeWitt 1203
Taxes administered by cities under one million 1204
Taxes administered by cities with populations of less than one hundred twenty-five thousand on request of school districts 1205
Imposition of taxes on deeds in the city of Mount Vernon 1206
Imposition of taxes on deeds in the city of Peekskill
Green check means up to date. Up to date

Accessed:
Mar. 9, 2025

Last modified:
Mar. 7, 2025

§ 1200’s source at nysenate​.gov

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